| Author: | Knieps, G. Küpper, H.-U. Langen, R. |
| Title: | Abschreibungen bei fallenden Wiederbeschaffungspreisen in stationären und nicht stationären Märkten |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2001 : DEC, VOL. 53:8, p. 759-776 |
| Index terms: | Depreciation accounting |
| Language: | ger |
| Abstract: | The current debate on costing for purposes of rate regulation focuses on the cost of efficient service provision. The purpose of this paper is on the economic foundation of depreciation schedules. The starting point is the comparison of traditional depreciation procedures from the perspective of forward looking decision oriented costing in situations of decreasing prices. |
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